Section 131 of the Customs Act, 1969 requires clearance of Customs for export. According to section 131, goods shall not be allowed to load/stuff in containers or ship for export unless an export declaration (known as Bill of Export/Shipping Bill) is submitted to Customs in a prescribed format, and the same is approved by the Customs authority. Description of goods, value, name of exporters, name of foreign buyers/importers, and name of transport operators are specified in the declaration. According to the Prescribed Bill of Entry and Bill of Export Form Order, 2001 issued by the NBR, following documents are to be enclosed (for all export consignments) with the Bill of Export for customs clearance: 1. Export L/C; if there is no export L/C, Export Contract or Purchase Order or Export Guarantee approved by the negotiating bank. 2. Commercial invoice containing detailed description of goods and signed by the exporter. 3. Packing list containing quantity, weight and packing information. 4. EXP form certified by Authorized Dealers (ADs) to ensure the realization of export proceeds. 5. Certificate of Origin of export goods (issued by EPB or Chamber of Commerce and Industry). 6. VAT registration certificate. 7. Taxpayer Identification Number (TIN) issued by Income Tax Department. For some categories, product-wise additional certification/documents are necessary for export. Some of them include: 1. ERC for jute, jute goods and tea. 2. Consignment wise export permit issued by the Bangladesh Tea Board for export of tea. 3. Approval of the Ministry of Industries in the case of export of Urea fertilizer produced in all factories except KAFCO. 4. ‘No objection certificate’ from the Ministry of Information in the case of export of entertainment programs, music, drama, films, documentary films etc. in the form of audio cassettes, video cassettes, CDs, DVDs etc. 5. Utilization Declaration for export of RMG under bonded warehouse or Utilization Permission for export of other goods under bonded warehouse. 6. Phytosanitary certificate for agricultural goods (such as vegetables, corns etc.) as per the requirement of the country of export (issued by the Plant Protection Wing of the Department of Agriculture Extension). 7. Quality control certificate in case of export of products for which such certificate is obligatory (e.g. quality control certificate by the Department of Fisheries is necessary as per the requirements of the country of destination for frozen fish). 8. NOC from the CCI&E and Bangladesh Bank to allow exports on a export-cum-import or returnable basis. 9. Bank guarantee equaling the value of goods to be exported on a export-cum-import or returnable basis. Once the export declaration is approved by the Customs authority after documentary check and physical verification of export consignments, exportable goods are loaded into containers and stuffed into the ship/aircraft/truck. Export is complete once the ship/truck/airlines leaves the port, and customs officer in charge (PO-on-Board/gate division officer in charge) signs on the back of the 2nd copy of the shipping bill (as ‘shipped on board’). It is to be noted that where goods are loaded into containers at the private ICDs/exporters’ premises, gate division officer may check the goods before it proceeds to the port area.